Savannah morning news. [volume] (Savannah) 1868-1887, 1887-01-03

one or more vehicles OF any sort 10 be drawn
by one or more horses or mules. for purposes
or pleasure or convenience, shall pay q tax
graduated according to the number and char
acter OF such vehicles, ut the rates above pre-
scrlbed for persons engaged in the business of
transporting goods, etc, for hire, but such
vehicles shall not be otherwise taxed.
Sec. VII. The occupant of any premises
where dog or dogs is or are kept. shall pay
Tor every dog 80 kept an annual tax of one
dollar. Upon payment of this tax q badge
shall be issued 20 the person paving the tax
for the dog; and every dog found RAINING at
large without such badge shall be impounded,
and II not claimed within forty eight hours
shall be disposed OF.
SEC. VIII. The value of real property to be
taxed under the second secuon of TINS ordi-
nance shall be ascertained by means of the
assessments provided for by the ordinances OF
the city on that subject, or any ordinance
amendatory thereof; the value of personal
property to be taxed under the third section
OF tals ordinance. the particulars and charac-
ter or the business for which a tax Is required
under the hfth section of this ordinance. the
number of vehicles u ed or kept. under the
sixth section of THE ordinance, and the num-
Der OF dogs kept as provided Tor in the seventh
section of this ordinance, shall be ascerJainod
by means of the returns hereinafter pre-
scribed.
SEC. TX. Every person and corporation
owning real property in said city on the first
day of January, 1887, shall pay taxes on such
real property upon the assessment thereof as
adopted by Council. Every person and cor
porAtlon owning or holding in trust or on
consignment personal property in said city on
Ihe nrst day OF January, 1857. liable TO be
taxed under the third and fifth sections of
TINS ordinance, except stocks in banks and
banking associations organized under the
avs of this State or of the United States
shall make a return thereof to the CITY Treas
urer within twenty days after that date: and
all returns of personal property shall be in
spected as soon AS they are made by a person
to be designated by the Finance Committee of
Council, who shall carefully and Criti-
cally examine the same and If he
linde, or has cause to believe. that
such return is not properly maze
so as to show the amount of personal proper
ty owned bv the person or persons or corpora-
ton making the return subject to taxation
then he shall forthwith proceed to assess the
said personal property of SAID per on or Cor
poraton at its true value as near as can be
ascertained by him, and as soon as the
same is made he shall send n COPY of the same
TO the person or corporation whose return is
thus corrected; and the person or corporation
whose return is thus corrected shall have the
right to appeal from such corrected return to
the Committee on Assessments of the CITY
Council within ten DAYS after the
mailing of the notification OF
the correction of said return; aud said com
mIttee shall hear such return AS soon as NAV
be convenient thereafter. notifying said APP
pelant OF the time aud place of hearing SAID
appeal: ana after hearing such appeal the
said Committee on Assessments shall fx the
return of said person or corporation at such
sum 70 may in their opinion be correct and
just, and shall immediately notify such party
OF the sum so fixed by them: and the said
person or corporation may, within four days
OF the rendition of such judgment, appeal
therefrom to the Mayor and Aldermen OF The
city of Savannah, where such appeal shall be
heard and determined as other appeal cases
are heard and determined by the Mayor
and Aldermen of the city OF Savannah; and
the city of Savannah shall be final and de-
termine the amount upon which the CITY
Treasurer shall collect the taxes prescribed
by the third and fifth sections of thus ordi-
nance; il the return of personal propertv AZ
made by the person or corporation, shall be
accepted by the person 80 designated by the
Finance Committee OF Council, he shall IN
dorse the same as accepted and hand the same
to the City Treasurer, who shall assess thereon
the taxes to be paid by the person or corpo-
ration making such return. But in the
event there is no appeal from the assess
ment so fixed by the person appointed to ex-
anime and correct the same, or no appeal
from the assessment fixed by the Committee
on Assessments, then said assessment 20 ii Xed
shall be the amount upon which the City
Treasurer shall assess the taxes to be paid bV
the person or corporation making such re
turn. The President. or acting President of
every such bank or banking association To-
Gated in said city shall, within twenty days
after the first day OF January, 1887 make
return to the City Treasurer of all
stockholders in such bank or bank
ing association holding stock therein or the
shlu HrSL Gay OF JANUARY, 1881, whether resi-
dent or nom reside Mt. with the place and resi-
dence OF and the number of shares held by
each, and showing the market value of such
shares. Every person liable to taxation under
the fifth and sixth sections OF this ordinance
shall make a return of the busi ness IN which
he Ia engaged, and of the nun Der and charac-
ter of vehicles by which his tax is To be gradu-
ated, TO the CITY treasurer, within twenty
days aIter the nrsG DAY OF January,
1861, ana every person commence
ing 10 carry on any OF the sald klEds
OF business or increasing the numb OF MS
Venicles, or commencing 10 keep ara use
Vehcles, after the nrst Gay OF January, 1881
snail make return Thereon within ten days
after SO commencing or Increasing. Every
person having dog or dogs on the first day OF
January, 1851, snail MAKE return thereof to
the CITY treasurer, within twenty daYs alter
that date ana every person bringing dog or
dogs into the city after that GATE, to be kept
mere, shaIl MAKE a similar return WITHIN ten
Gays alter so bringing IN such dog or dogs
ANA an such returns OF persons or corpora
lions small De lnspectedp by person designated
by the FINANCE Committee as soon az 1t is
practlcaple SO 10 dO ana II ne hnds, or has
cause to believe ina, such return Is not prop
erly mdde, then ne snail forthwith pro
coed to correct such return. and after he
snail nave corrected the same, ne shall, at as
early day as possible, notify the person or
corporation or such corrected return, IRON
which correction tne person or corporation
vided IN the case OF appeals from assessments
IN Ss be a under
correction isdaem med uecessarV Inv the npr1on